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The two principles that were used to fully explain the relationship between arousal and performance were
Conceptual Framework
An analytical structure used to make the complex interrelationships among financial concepts, objectives, and standards more understandable and coherent.
Accounting Elements
Fundamental categories in financial accounting that include assets, liabilities, equity, revenue, and expenses.
Financial Reports
Documents that provide an overview of the financial condition of an organization, including income statements, balance sheets, and cash flow statements.
Statements of Financial Accounting Concepts
A series of documents issued by the Financial Accounting Standards Board outlining the objectives and fundamental concepts underlying financial reporting and accounting practices.
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